Pearson Edexcel IAL Accounting Past Papers & Mark Schemes
Download free Pearson Edexcel International Advanced Level Accounting past papers, mark schemes & examiner reports. Financial and management accounting. 195 resources.
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January 2023
5 filesInternational Advanced Level Accounting – Mark scheme – Unit 1 (WAC11) – January 2023
International Advanced Level Accounting – Mark scheme – Unit 2 (WAC12) – January 2023
International Advanced Level Accounting – Examiner report – Unit 1 (WAC11) – January 2023
International Advanced Level Accounting – Examiner report – Unit 2 (WAC12) – January 2023
International Advanced Level Accounting – Question paper – Unit 1 (WAC11) – January 2023
June 2023
6 filesInternational Advanced Level Accounting – Question paper – Unit 1 (WAC11) – June 2023
International Advanced Level Accounting – Question paper – Unit 2 (WAC12) – June 2023
International Advanced Level Accounting – Mark scheme – Unit 1 (WAC11) – June 2023
International Advanced Level Accounting – Mark scheme – Unit 2 (WAC12) – June 2023
International Advanced Level Accounting – Examiner report – Unit 1 (WAC11) – June 2023
International Advanced Level Accounting – Examiner report – Unit 2 (WAC12) – June 2023
October 2022
6 filesInternational Advanced Level Accounting – Question paper – Unit 1 (WAC11) – October 2022
International Advanced Level Accounting – Question paper – Unit 2 (WAC12) – October 2022
International Advanced Level Accounting – Mark scheme – Unit 1 (WAC11) – October 2022
International Advanced Level Accounting – Mark scheme – Unit 2 (WAC12) – October 2022
International Advanced Level Accounting – Examiner report – Unit 2 (WAC12) – October 2022
International Advanced Level Accounting – Examiner report – Unit 1 (WAC11) – October 2022
January 2022
6 filesInternational Advanced Level Accounting – Question paper – Unit 2 (WAC12) – January 2022
International Advanced Level Accounting – Question paper – Unit 1 (WAC11) – January 2022
International Advanced Level Accounting – Mark scheme – Unit 2 (WAC12) – January 2022
International Advanced Level Accounting – Mark scheme – Unit 1 (WAC11) – January 2022
International Advanced Level Accounting – Examiner report – Unit 2 (WAC12) – January 2022
International Advanced Level Accounting – Examiner report – Unit 1 (WAC11) – January 2022
January 2021
6 filesInternational Advanced Level Accounting – Question Paper – Unit 1 (WAC11) – January 2021
International Advanced Level Accounting – Mark scheme – Unit 2 (WAC12) – January 2021
International Advanced Level Accounting – Mark scheme – Unit 1 (WAC11) – January 2021
International Advanced Level Accounting – Examiner report – Unit 1 (WAC11) – January 2021
International Advanced Level Accounting – Examiner report – Unit 2 (WAC12) – January 2021
International Advanced Level Accounting – Question Paper – Unit 2 (WAC12) – January 2021
June 2021
1 fileInternational Advanced Level Accounting – Question paper – Unit 2 (WAC12) – June 2021
October 2021
6 filesInternational Advanced Level Accounting – Examiner report – Unit 1 (WAC11) – October 2021
International Advanced Level Accounting – Examiner report – Unit 2 (WAC12) – October 2021
International Advanced Level Accounting – Mark scheme – Unit 2 (WAC12) – October 2021
International Advanced Level Accounting – Mark scheme – Unit 1 (WAC11) – October 2021
International Advanced Level Accounting – Question paper – Unit 2 (WAC12) – October 2021
International Advanced Level Accounting – Question paper – Unit 1 (WAC11) – October 2021
January 2020
6 filesInternational Advanced Level Accounting – Examiner report – Unit 2 (WAC12) – January 2020
International Advanced Level Accounting – Examiner report – Unit 1 (WAC11) – January 2020
International Advanced Level Accounting – Question paper – Unit 2 (WAC12) – January 2020
International Advanced Level Accounting – Question paper – Unit 1 (WAC11) – January 2020
International Advanced Level Accounting – Mark scheme – Unit 2 (WAC12) – January 2020
International Advanced Level Accounting – Mark scheme – Unit 1 (WAC11) – January 2020
October 2020
6 filesInternational Advanced Level Accounting – Examiner report – Unit 2 (WAC12) – October 2020
International Advanced Level Accounting – Examiner report – Unit 1 (WAC11) – October 2020
International Advanced Level Accounting – Mark scheme – Unit 1 (WAC11) – October 2020
International Advanced Level Accounting – Mark scheme – Unit 2 (WAC12) – October 2020
International Advanced Level Accounting – Question paper – Unit 1 (WAC11) – October 2020
International Advanced Level Accounting – Question paper – Unit 2 (WAC12) – October 2020
October 2019
6 filesInternational Advanced Level Accounting – Mark scheme – Unit 1 (WAC11) – October 2019
International Advanced Level Accounting – Mark scheme – Unit 2 (WAC12) – October 2019
International Advanced Level Accounting – Examiner report – Unit 2 (WAC12) – October 2019
International Advanced Level Accounting – Examiner report – Unit 1 (WAC11) – October 2019
International Advanced Level Accounting – Question paper – Unit 1 (WAC11) – October 2019
International Advanced Level Accounting – Question paper – Unit 2 (WAC12) – October 2019
January 2019
2 filesJune 2019
2 filesOctober 2018
1 fileInternational Advanced Level Accounting – Mark scheme – Paper 1 – October 2018
January 2018
1 fileInternational Advanced Level Accounting – Question paper – Paper 1 – January 2018
January 2017
3 filesInternational Advanced Level Accounting – Examiner report – Paper 1 – January 2017
International Advanced Level Accounting – Question paper – Paper 1 – January 2017
International Advanced Level Accounting – Question paper – Unit 2 (WAC02) – January 2017
January 2016
3 filesInternational Advanced Level Accounting – Question paper – Unit 2 (WAC02) – January 2016
International Advanced Level Accounting – Mark scheme – Unit 1 (WAC01) – January 2016
International Advanced Level Accounting – Mark scheme – Unit 2 (WAC02) – January 2016
June 2016
1 fileInternational Advanced Level Accounting – Question Paper – Paper 1 – June 2016
October 2016
4 filesInternational Advanced Level Accounting – Mark scheme – Paper 1 (WAC11) – October 2016
International Advanced Level Accounting – Examiner report – Paper 1 (WAC11) – October 2016
International Advanced Level Accounting – Examiner report – Unit 1 (WAC01) – October 2016
International Advanced Level Accounting – Mark scheme – Unit 1 (WAC01) – October 2016
January 2015
3 filesInternational Advanced Level Accounting – Question paper – Unit 1 (WAC01) – January 2015
International Advanced Level Accounting – Mark scheme – Unit 1 (WAC01) – January 2015
International Advanced Level Accounting – Question paper – Unit 2 (WAC02) – January 2015
June 2015
2 filesJune 2014
2 filesJanuary 2014
3 filesInternational Advanced Level Accounting – Question paper – Unit 1 (WAC01) – January 2014
International Advanced Level Accounting – Question paper – Unit 2 (WAC02) – January 2014
International Advanced Level Accounting – Mark scheme – Unit 2 (WAC02) – January 2014
June 2013
4 filesInternational Advanced Level Accounting – Examiner report – Unit 1 (6001) – June 2013
International Advanced Level Accounting – Question paper – Unit 2 (6002) – June 2013
International Advanced Level Accounting – Question paper – Unit 1 (6001) – June 2013
International Advanced Level Accounting – Mark scheme – Unit 2 (6002) – June 2013
January 2013
4 filesInternational Advanced Level Accounting – Examiner report – Unit 2 (6002) – January 2013
International Advanced Level Accounting – Question paper – Unit 1 (6001) – January 2013
International Advanced Level Accounting – Question paper – Unit 2 (6002) – January 2013
International Advanced Level Accounting – Mark scheme – Unit 2 (6002) – January 2013
January 2012
5 filesInternational Advanced Level Accounting – Mark scheme – Unit 1 (6001) – January 2012
International Advanced Level Accounting – Examiner report – Unit 2 (6002) – January 2012
International Advanced Level Accounting – Question paper – Unit 2 (6002) – January 2012
International Advanced Level Accounting – Question paper – Unit 1 (6001) – January 2012
International Advanced Level Accounting – Examiner report – Unit 1 (6001) – January 2012
June 2012
6 filesInternational Advanced Level Accounting – Examiner report – Unit 1 (6001) – June 2012
International Advanced Level Accounting – Mark scheme – Unit 2 (6002) – June 2012
International Advanced Level Accounting – Question paper – Unit 2 (6002) – June 2012
International Advanced Level Accounting – Examiner report – Unit 2 (6002) – June 2012
International Advanced Level Accounting – Mark scheme – Unit 1 (6001) – June 2012
International Advanced Level Accounting – Question paper – Unit 1 (6001) – June 2012
Financial Reporting, Management Accounting, and Business Decision-Making
Exam Paper Structure
The Accounting System and Costing
Corporate Reporting and Decision-Making
Key Information
| Exam Board | Pearson Edexcel |
| Specification Code | YAC11 (IAS), YAC12 (IAL) |
| Qualification | International Advanced Level |
| Grading Scale | A*–E (IAL), A–E (IAS) |
| Assessment Type | Written examinations (modular) |
| Unit 1 | WAC11 — The Accounting System and Costing (2 hrs, 120 marks) |
| Unit 2 | WAC12 — Corporate Reporting and Decision-Making (2 hrs, 120 marks) |
| Accounting Standards | IAS/IFRS framework used throughout |
| Calculator | Calculator allowed in all units |
| Exam Sessions | January and June |
| Total Resources | 195 |
Key Topics in Accounting
Topics you need to know
Exam Command Words
| Command word | What the examiner expects |
|---|---|
| Prepare | Construct a complete financial statement, account, or schedule — correct format, accurate figures, and proper labelling are all required |
| Calculate | Work out a numerical answer — show the formula, substitute values, and present the answer with appropriate precision |
| Explain | Give reasons for accounting treatments, business decisions, or financial outcomes — link cause to effect |
| Evaluate | Assess the financial performance or position of a business — consider ratios, trends, and contextual factors |
| Advise | Make a recommendation based on financial analysis — justify your advice with specific evidence from the data |
| Distinguish | Explain the differences between accounting concepts, treatments, or methods — be specific and precise |
Typical Grade Boundaries
| Grade | Approximate mark needed |
|---|---|
| A* | 90% cumulative UMS, A2 units at 90%+ |
| A | 80% cumulative UMS |
| B | 70% cumulative UMS |
| C | 60% cumulative UMS |
| D | 50% cumulative UMS |
| E | 40% cumulative UMS |
⚠️ Accounting IAL grades are based on total UMS from both units. Pearson publishes raw-to-UMS conversion tables for each examination session.
Double-Entry Precision, Ratio Interpretation, and Time Management in Accounting Exams
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